Internal Auditors are expected to conduct a series of examinations and tests, not only on internal system of an organization, but to establish conformity with rules, procedures and policy statement and report same to the management. But how can these functions be discharged effectively?
I strongly feel that there is a high correlation between internal auditor's self esteem and indipendence
Charles, I don't necessarily disagree with you, but what support can you provide for your assertion?
The performance of internal audit function largely depends on the effective leadership of the Chief Audit executive (CAE) and his/her audit staff. If the CAE lacks self esteem which i equate to self confidence, then there is a high probability that the audit unit may lack independence and hence may fail to perform to its best
given the known disassociation of self esteem and performance (Saal and Knight summarize it in their text covering several studies, 1998), you might use the research on self efficacy (Bandura) rather than self esteem for your study.
The internal auditor's self esteem and independence are related, as they both affect his integrity and degree of reliance placed on his work.
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